Emory Research A-to-Z
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1 Emory Research A-to-Z May 16, 2013 OSP OGCA OTT ORC COI EHSO IRB OCR IACUC DAR
2 Reminders: NEXT MEETING: July 18, :30 am to 11:00 am Woodruff Health Sciences Administration Building Auditorium, 1440 Clifton Road N.E. 1 st Floor Find information about ERAZ at topics and suggestions for future meetings to eraz@emory.edu. Your opinion and thoughts matter. Please complete the survey that will be sent out after this meeting. Emory Research A-to-Z
3 RA Announcements: Topics from the March 2013 Newsletter: OGCA Contacts NIH Reminders FORS Reports Online F&A Rates PI EPEX Access Confidentiality New Websites This issue as well as archived Newsletters are available at: Emory Research A-to-Z
4 Agenda: RA Announcements Labor Bolt-On Process Effective F&A Rates Grant Reform OGCA New Help Desk Fiscal Policy Reminders Emory Research A-to-Z
5 EMORY UNIVERSITY Demetrice Bryant Director Education & Communications OSP & OGCA Emory University Emory Research A-to-Z
6 News New Websites for EHSO, IRB, OSP, OGCA New RAE Requirements New Newsletter New E-Learning
7 7 EMORY UNIVERSITY LABOR BOLT-ON PROCESS Emory Research A-to-Z
8 EMORY UNIVERSITY 8 THE TALE OF THE EFFECTIVE F&A RATE Emory Research A-to-Z
9 FY12 Uncapped Rates 9 Q: What is an uncapped rate? A: The F&A rate we have calculated, ignoring the government imposed 26% Administrative cap. FY12 Uncapped Rates for Organized Research (based on FY09 F&A proposal): ON-CAMPUS: 59.71% OFF-CAMPUS: 29.10% OFF-CAMPUS, Adj: 31.35%
10 FY12 Negotiated Rates 10 Organized Research: ON-CAMPUS: 55.00% OFF-CAMPUS: 26.00% OFF-CAMPUS, Adj: 29.10%
11 Effective F&A Rate 11 Q: What is an effective F&A rate? A: A rate which takes into account the university s true F&A recovery. Methodology (on a per-project level) Recovered F&A Real Base (MTDC, TDC, etc.) Recovered F&A: actual F&A received by project Real Base: actual base, by project, that we were eligible to receive F&A on
12 Effective F&A Rate 12 So what is our Effective F&A Rate in FY12 for Organized Research, MTDC awards? 46.03% What does this mean, in dollars? Full F&A: MTDC Base x Applicable Uncapped Rate (On or Off campus) versus Actual F&A: MTDC Base x Award s F&A Rate (may NOT be our negotiated rate) = Unrecovered F&A costs supporting organized research on MTDC awards, paid by Emory University in FY12: $20.9 million!
13 $20.9 million! 13 Assume the cost of a full-time FTE supporting research at Emory is $100,000 (includes salary, fringe benefit costs, etc.). $20.9 million = 209 FTEs that can support just MTDC awards!
14 Fundamentals 14 Impact on you: Departmental budgets STRETCHED You get your paycheck every period, but your workload is increased. Why so low? The Administrative Cap Calculation v. Negotiation Some sponsors (industry, foundations) and award types do not pay full F&A 543 projects in FY12 paid LESS than 26%.
15 What does an 8% award really imply? 15 Most (if not all) of us in the audience support research to some extent. We are a part of the F&A numerator, and therefore our salaries in essence come from F&A recovery. 8% awarded rate/60% uncapped rate = 13.3% of our work supporting research is paid by the sponsor.the other 86.7% is paid from the university.
16 16 So why do we accept less than full F&A? It is an accepted cost of doing business. It is a form of cost sharing, which is a component of our investment in our research infrastructure. Most universities do not turn down research, regardless of the F&A offered.
17 17 Okay, so what do WE do with this information? Understand that the overhead (indirect) costs supporting research, if NOT paid by the sponsor, MUST come from other sources (endowment, tuition, gifts, etc.). For non-federal awards, we are justified in asking the sponsor to allow us to direct charge otherwise indirect type costs when they pay very low F&A. When research administration (at a central, school, or department level) says we have no money, this is one of the main reasons why. Where can we be more efficient?
18 18 EMORY UNIVERSITY GRANT REFORM Emory Research A-to-Z
19 KEY ELEMENTS Consolidation of the OMB Circulars Advance notice for application submission Subrecipient monitoring requirements F&A rates for subs without a negotiated rate. F&A on 25K of subcontract expenses F&A rate extension
20 MORE KEY ELEMENTS Agency deviation from negotiated rates Alternatives to time and effort Direct charging administrative support Direct charging computing devices Cost sharing Dual role of students
21 Next Steps Responses due to OMB by June 2 nd. COGR will issue a formal response Emory will also issue a response
22 22 EMORY UNIVERSITY OGCA HELP DESK Emory Research A-to-Z
23 23 EMORY UNIVERSITY FISCAL POLICY REMINDERS Emory Research A-to-Z
24 Any Questions? Emory Research A-to-Z
25 See you in July! Emory Research A-to-Z
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